The "two highs" clearly listed signing "yin and yang contracts" as a method of tax evasion. In response to the frequent occurrence of fraudulent export tax refunds in recent years, the "Interpretation" clearly lists 8 forms of "false export declarations" The above prohibitive regulations have clarified the "red lines" and delineated the "minefields", which are conducive to guiding market entities to abide by the law.

Taxes are free, but the key lies in strengthening tax supervision and cultivating tax awareness.